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V2198-22 ·21 October 2022 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy efficiency improvements in residential buildings may be applied

A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements to their single-family home. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of the 50th Additional Provision of the Personal Income Tax Law (LIRPF) is applicable, provided that an improvement in the building's energy efficiency is verified.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility for energy efficiency tax credits, confirming that improvements in single-family homes qualify if they meet the specific efficiency criteria required by law.

Lifecycle

2022-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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